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Tax
New customs rules on Temporary Admissions come into effect
04 May 2016The Union Customs Code (UCC), designed to standardise how customs information is processed, became law on May 1.
Auctioneers selling alcohol told to register with HMRC by March 31 or face fines
17 March 2016Auction houses selling wine, whisky and other alcoholic drinks to other businesses face criminal convictions and fines up to £10,000 if they fail to register for a new HMRC scheme that aims to police the sale of alcohol to retailers and capture an estimated £1.2bn in unpaid tax.
BADA meet Treasury on tax returns
01 March 2016The British Antiques Dealers Association has met with HM Treasury officials as part of its campaign against HMRC plans to require all businesses to file tax returns on a quarterly, digital basis from 2020.
BADA to campaign against quarterly tax returns
31 December 2015The British Antique Dealers’ Association is p09nning to mount a campaign with other business bodies to halt a government plan to require all businesses, regardless of size, to file tax returns on a quarterly, digital basis rather than annually.
HMRC investigate eBay traders
25 June 2015Online sellers who use eBay are the focus of fresh attempts by HM Revenue & Customs to crack down on tax evasion.
How would Scottish Referendum affect art ownership?
29 August 2014If Scotland votes for independence on September 18, how might this affect the ownership of art North and South of the Border?
Warning over VAT refunds on premium
30 July 2014Auction houses who refund VAT on the buyer’s premium to overseas purchasers without ensuring that the correct paperwork is in place could find themselves liable for the tax themselves.
Gibraltar sets up as EU tax haven for art
01 July 2014Gibraltar expects to become a new European Union tax haven for the trade in art by scrapping import and export duties on works from July 1.
HMRC loses capital gains tax appeal over Joshua Reynolds' £9.4m Omai
24 March 2014An appeal court ruling on the tax status of Sir Joshua Reynolds’ masterpiece ‘Omai’ means that a number of very rich people are likely to get a bit richer.
Spanish tax cut to boost art trade
03 February 2014The Spanish government have cut the tax on sales of works of art by more than half from 21% to 10% as a means of boosting trade.
Appeal Court ruling deems Reynolds masterpiece a wasting asset after long-term loan
04 April 2013How do you convert a £9.4m Old Master painting into a capital gains tax-exempted “wasting asset”?
French government backs down on art tax
22 October 2012In the face of strong opposition from the art world, the French government appeared to back down last week from a move to include works of art valued at over €50,000 in annual assessments for wealth tax.
Tax break now for giving while you’re still living
19 December 2011MORE cash has been made available to provide tax breaks for people who donate art to public institutions – and now it can apply during their lifetime.
EBay targeted in hunt for tax dodgers
04 July 2011INDIVIDUALS buying and selling goods over the internet are to be targeted in the latest crackdown by the taxman.
Inheritance tax break may damage lifetime giving, says specialist law firm
18 April 2011BUDGET proposals to encourage art giving by discounting inheritance tax could actually damage wider philanthropy says a specialist law firm.
Industry holds its breath over changes to Capital Gains Tax
01 June 2010INDUSTRY specialists are keeping a sharp eye on developments in the Capital Gains Tax (CGT) debate – and especially on whether any rise will be accompanied by a reintroduction of taper relief.
Lloyd Webber dispute resolved
12 June 2009A DISPUTE between Lord Lloyd Webber and the HM Revenue and Customs over the purchase, with the aid of taxpayers' money, of J.W. Waterhouse's St Cecilia by the Andrew Lloyd Webber Art Foundation, has been settled out of court.
Christie’s to offer tax-free storage
26 May 2009CHRISTIE’S Fine Art Storage Services (CFASS) have announced that they will open a new facility at The Singapore Freeport in January 2010, offering a secure tax-free location for the storage and transaction of fine art and antiques.
Taxman offers a sympathetic ear on business payments
09 February 2009THE Inland Revenue are calling for more firms to use their new Business Payment Support Service after receiving more than 44,500 phone calls asking for help since it was launched in November.
Treasury allay art market fears over non-doms
17 March 2008THE Treasury have calmed fears that new rules on tax for non-domiciles could damage the UK’s art market.
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